Starting Jan. 1, 2013, many medical and dental devices will be subject to a 2.3% excise tax, mandated by the Affordable Care Act (ACA). On Dec. 5, the IRS issued final regulations for this medical device tax. The primary impact to most dental offices is expected to be price increases on purchases of certain dental equipment, materials and supplies in 2013. The ADA recently issued a helpful guide that explains the primary impacts of this tax on dentists. Click here for more information.